- The expenses for dues and subscriptions were his country club membership dues for the year. - Of the charitable contributions, $50 were made to a political action committee. - Scott does not generate income from the sale of goods and therefore does not record supplies and wages as part of cost of goods sold. Part II Expenses. Enter expenses for business use of your home only on line 30. Vheck My Work gross income. mile. Most costs associated with the operation of an automobile, such as gasoline, oil, insurance, repairs, and maintenance, as well as depreciation, are built into the standard mileage rate